随着我国经济体制改革的日益深化,事业单位在我国经济运行中发挥着越来越重要的作用,事业单位的会计工作是事业单位各项工作的核心。然而,从目前来看,我国事业会计会计制度存在着诸多问题,不仅不利于事业单位工作的开展,也造成国有资产的浪费和流失,鉴于此,本文对事业单位会计制度进行了探讨。 With the deepening of China’s economic reform, public institutions play an increasingly important role in the economic operation of our country. The accounting work of public institutions is the core of various undertakings’ work. However, judging from the current situation, there are many problems in our country’s accounting and accounting system, which is not only not conducive to the development of public institutions, but also resulted in the waste and loss of state-owned assets. In view of this, this paper discusses the accounting system of public institutions.